W. C. Hardesty Co. v. United States

Mollison, Judge:

In this case plaintiff seeks refund as drawback under section 313 of the Tariff Act of 1930 of 99 per centum of the duties paid on the importation of certain material used in the United States in the manufacture of stearic acid and oleic acid which was subsequently exported from the United States.

None of the facts of importation, manufacture, and exportation are in dispute, the issue being limited to the question of whether! there was on the part of the plaintiff compliance with the customs regulations prescribed by the Secretary of the Treasury under the authority of section…